ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA (Studi Pada Desa Pesen Kecamatan Kanor Kabupaten Bojonegoro)

The purpose of this research is to analyse the management of Village Fund Allocation, analyse the accountability of Village Fund Allocation management and analyse the transparency of Village Fund Allocation management in Pesen Village, Kanor District, Bojonegoro Regency. This research used a qualitative approach with descriptive analysis, the data in this study consisted of primary data and secondary data Data collection techniques include interviews and documentation. Interviews were conducted with the village head and village officials, while documentation involved the collection of financial reports and other supporting documents to provide an in-depth picture of village fund management. The data analysis technique used followed an interactive analysis model. The results in this study can be concluded that the management of Village Fund Allocation in Pesen Village is used entirely for government operations, including the salaries of the village head and village officials, in accordance with Bojonegoro Regent Regulation No. 11 of 2019 and PP No. 11 of 2019. The management of the Village Fund Allocation in Pesen Village follows Permendagri No. 20/2018 and Bojonegoro Regent Regulation No. 11/2019. Stages include planning in the Musdes, implementation through the village cash account, appropriate administration, reporting by the village head, and year-end accountability. The results of the analysis show that the transparency of Village Fund Allocation management in Pesen Village is in accordance with Permendagri No. 20 of 2018 and Bojonegoro Regent Regulation No. 11 of 2019, with budget information boards and village deliberations to involve the community in evaluation.